Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 April 2022:
- Judgment of 28 March 2022 (2C_624/2021): Handänderungs- und Grundpfandrechtssteuern (Fribourg); Intended for publication; The taxpayer overlooks the fact that the change of fund management was followed by a publicly notarised transfer of the four properties at issue here, which had the effect of deleting the entry of the previous fund management in favour of the new one in the land register, which could not be effected either by the fund, which has no legal personality, or by the investors, who can only assert a claim against the fund management. In view of the interpretation according to which every act transferring ownership (which brings about a formal change in ownership) is subject to the levying of transfer taxes, the lower court's application of the tax to the present case is not untenable. Dismissal of the taxpayer's appeal.
- Judgment of 16 March 2022 (2C_12/2022): Cantonal and communal taxes and direct federal tax 2006; the legal dispute concerned a set-off of around CHF 100 million in the context of after-tax proceedings; the taxpayer's appeal is upheld in view of the statute of limitations that occurred on 31 December 2021.
- Ruling of 29 March 2022 (2C_579/2019): Direct federal tax and cantonal tax 2015 (Ticino); the taxpayer was unable to prove the existence of a loan relationship with his brother resident in Italy in a legally sufficient manner. With regard to debts to persons resident abroad, there is an increased duty of documentation, which the taxpayer was unable to fulfil; the information and documents submitted are inconclusive and partly contradictory. Accordingly, the tax authority was right to refuse the deduction of debts or interest on debts. Then, as a consequence of the disproportion between inflows and outflows, it correctly applied a set-off. Dismissal of the taxpayer's appeal.
Non-occurrence / write-off:
Decisions are listed chronologically by publication date.
